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<p>The Government has been engaging with the European Commission including through
the UK/EU annual Trade Specialised Committee on Customs Cooperation and Rules of Origin.</p><p>
</p><p>The EU has expressed the need for consultation with the UK to take into account
potential implications for Northern Ireland.</p><p> </p><p>The Government published
an Explanatory Memorandum in August 2023 setting out relevant considerations in relation
to the EU’s proposed reforms. As the reforms develop, we will continue to monitor
the progress and to assess any potential impacts on UK businesses.</p>
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